Actually, the UIQ SDK includes a free GCC compiler that you can use.

The major difference between UIQ and Series 60 is that most UIQ devices do not use the 32 byte offset that exists on all Series 60 devices. Some UIQ devices such as the Motorola A925 do however.. Quite the mess, to say the least. And there's no simple way of finding out if a device uses the 32 byte offset or not...
Finally, when I'm at it. I would really recommend buying CodeWarrior for Palm to do the Palm port. We tried the free PRC tools but there were really too many issues involved (especially when you need code segments larger than 64kb), that the switch to Codewarrior in our case was more than worth the asking price.